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taken or retained in part performance of a contract of the nature referred to in section...parties. 47 (2) Every statement in respect of a transaction referred to in...

—For the purposes of this section, "gross total income" means the total income computed...The following section 88B shall be substituted for the...

more than twelve months or a payment which under the provisions of clause (3) of section...rule 21AA and Form No. 10E for prescribed particulars for claiming relief under...

Prior to its omission, section 130, as substituted by the Finance Act, 1970, w.e.f...(2) Subject to the provisions of sub-section (1), for the

assessment year by furnishing 35[his return of income for that assessment year under section..."to the Assessing Officer his return of income for that assessment year under...

against and punished accordingly: Provided that nothing contained in this sub-section...the commission of such offence. (2) Notwithstanding anything contained in...

Prior to its omission, section 121, as amended by the Fi­nance (No. 2) Act, 1967,...(2) Where any directions issued under sub-section (1) have

Original section was inserted by the Finance Act, 1965, w.e.f. 1-4-1965.] 5....Prior to its omission, section 86A as amended by the Finance Act,...